A-One Construction
the Following Data Are from the Company's Records

A-One Construction
The following data are from the company's records for Year 1:
$\begin{array}{ll}\text { Accounts receivable -January 1, Year 1 } & \$ 455,000 \\\text { Credit sales during Year 1 } & 900,000 \\\text { Collections from credit customers during Year 1 } & 825,000 \\\text { Customer accounts written off as uncollected during Year 1 } & 15,000\\\text {Allowance for doubtful accounts}\\\text {(after write-off of uncollected accounts) }&2,100\\\text {Estimated uncollected accounts based on an aging analysis}&29,200\end{array}$
-Refer to the figure A-One Construction.If the aging approach is used to estimate bad debts,what amount should be recorded as bad debt expense for Year 1?

A) $2,100
B) $27,100
C) $29,200
D) $31,300